The gist
As a TRS-covered Illinois teacher, you don't pay Social Security tax or earn Social Security credit on your TRS salary. That non-coverage used to trigger the Windfall Elimination Provision and Government Pension Offset on any Social Security benefit you'd earned or were owed as a spouse. The Social Security Fairness Act, signed January 2025, repealed both provisions.At a glance
- TRS-covered Illinois teaching earnings are not Social Security-covered earnings
- WEP and GPO — the two offsets tied to that non-coverage — were repealed by the Social Security Fairness Act (Public Law 118-273)
- The repeal applies to benefits payable after December 2023; SSA reported completing over 3.1 million automatic payments by July 7, 2025
Why TRS and Social Security didn't mix
Illinois is one of roughly 15 states where most teachers don't pay into Social Security on their public-school earnings — TRS is a substitute for Social Security for that work, not an addition to it. As a TRS member, you contribute to TRS instead of paying the Social Security payroll tax on that salary, and you don't accrue Social Security credit for it. Medicare is a separate matter: teachers hired after March 31, 1986 do pay the 1.45% Medicare tax regardless of Social Security coverage.
That non-coverage is exactly the condition that used to trigger two federal offsets whenever a TRS member also had Social Security-covered work in their history — either their own past jobs, or a spouse's earnings record.
The two offsets, and what changed
The Windfall Elimination Provision (WEP) reduced a person's own Social Security retirement or disability benefit if they also received a pension — like a TRS pension — from work not covered by Social Security. The Government Pension Offset (GPO) reduced Social Security spousal or survivor benefits for the same reason, sometimes down to zero.
The Social Security Fairness Act, signed into law in January 2025, repealed both WEP and GPO entirely. For a TRS retiree who also qualifies for a Social Security benefit — through their own outside work history or through a spouse — that benefit is no longer reduced on account of receiving a TRS pension.
What this actually means for you, and what it doesn't
The repeal applies to benefits payable for months after December 2023. SSA reported completing more than 3.1 million automatic payments totaling $17 billion by July 7, 2025, five months ahead of schedule. If you already receive a benefit and SSA has your current mailing and direct-deposit information, SSA says no further action is needed for the automatic adjustment. If you never applied because the old WEP or GPO reduced the benefit, you may need to file now; the application date can affect the start date and retroactive amount.
What the repeal does not do is give you Social Security credit for your TRS-covered teaching years themselves — that work still isn't Social Security-covered, and TRS is still the benefit that stands in for it. The repeal only removes the penalty that used to apply to a separate Social Security benefit you'd earned some other way.
What to do if you were affected
SSA reported completing more than 3.1 million automatic payments totaling $17 billion by July 7, 2025, five months ahead of schedule. If you already receive benefits and SSA has your current mailing address and direct-deposit information, SSA says no further action is needed for that automatic adjustment. If you never applied for retirement, spouse, or survivor benefits because WEP or GPO would have reduced them, you may need to file an application; the filing date can affect when payments begin and how much retroactive benefit is available. If a current statement still appears to include an offset or you need to file, contact SSA rather than TRS, which does not administer Social Security.
Before you make a decision
- Confirm whether WEP or GPO previously reduced a Social Security benefit you or your spouse receive.
- Check with the Social Security Administration (not TRS) on the status of your record's adjustment.
- If you never applied because of WEP or GPO, ask SSA whether you need to file; the application date can affect benefits.
- Don't assume the repeal adds Social Security credit for your TRS-covered years — it doesn't.
- Keep documentation of any prior WEP/GPO reduction in case you need to follow up with SSA.
Frequently asked questions
Do Illinois TRS members pay into Social Security?
Not on TRS-covered teaching earnings. Illinois is one of about 15 states where most public school teaching is not Social Security-covered work.
What did the Social Security Fairness Act actually repeal?
It repealed the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO), both of which had reduced Social Security benefits for people who also received a pension, like TRS, from non-Social-Security-covered work.
Does the repeal mean my TRS years now count toward Social Security?
No. TRS-covered teaching is still not Social Security-covered work. The repeal removes the WEP/GPO penalty on a separate Social Security benefit you earned some other way — it doesn't convert your TRS years into Social Security credit.
Do I need to apply for a Social Security Fairness Act adjustment?
If you already received a benefit reduced by WEP or GPO and SSA has your current mailing and direct-deposit information, SSA says no further action is needed for the automatic adjustment. If you never applied for retirement, spouse, or survivor benefits because of the old offsets, you may need to apply; the application date can affect when benefits begin and the amount of retroactive benefits.
Where this comes from
Sources were reviewed on October 9, 2026. Rules and member records maintained by the retirement system control.
Illinois TRS — Chapter 13: Medicare and Social SecurityOfficial source ↗Social Security Administration — Social Security Fairness Act (WEP/GPO repeal)Official source ↗This page is general educational information, not a benefit determination, and not financial, tax, or legal advice. Check account-specific details directly with the retirement system.